Finance Act 2003

24(1)The purchaser may apply to the General or Special Commissioners for a direction that the Inland Revenue give a closure notice within a specified period.E+W+S+N.I.

(2)Any such application shall be heard and determined in the same way as an appeal.

(3)The Commissioners hearing the application shall give a direction unless they are satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.